OPINION AND ORDER
CASELLAS, Senior District Judge.
Pending before the Court is C & A, S.E.'s (hereinafter "Appellants" or "C & A") appeal of the Bankruptcy Court's Opinion and Order of June 29, 2006 (Docket # 145 of Case No. 05-05297(GAC)), whereby the Bankruptcy Court abstained from exercising jurisdiction over some state claims removed by Appellant, and remanded the actions to the Puerto Rico Court of First Instance (hereinafter the state court...
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